Home Forum Goods and Services Tax - GST Month 8 2022 2022 (8) This
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RCM on Security services - Goods and Services Tax - GSTExtract As per Sr. No. 14 of Notification No.13/2017 Central Tax (Rate) , if a security service is received from any person other than a body corporate, by a registered person, such registered person is liable to pay GST under reverse charge. XYZ is a cooperative housing society not registered with GST being below the threshold limit. Therefore, XYZ even if receives security service from a proprietory concern, since XYZ is not a registered person, XYZ is not liable to pay GST under reverse charge. Is my understanding correct? Views of the experts please.
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